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I-3, r. 1 - Regulation respecting the Taxation Act

Section 130r182
Disposition versions

Full text
130R182. A separate class is hereby prescribed for all property included in Class 3 in Schedule B that is acquired after 6 December 1991 by a taxpayer that at the time of the acquisition is a common carrier owning and operating a railway, where that property is trestles ancillary to railway track and grading.
s. 130R97.0.1; O.C. 1631-96, s. 25; O.C. 1707-97, s. 98; O.C. 134-2009, s. 1.
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